https://www.taxtmi.com/caselaws?id=90539 The exemption under Notification No. 69/87-Cus applied to the imported items in Item No. 3 of the Bill of Entry, except the plunger for the fuel injection pump. The record showed that the lower authorities had treated all the items as fuel injection pump parts without properly examining the importer's evidence. On the material available, only the plunger was a fuel injection pump component, while the remaining items formed part of the diesel generating set or other engine assemblies. The denial of exemption to those non-pump items could not therefore be sustained, and the order was set aside to that extent. en-us Tue, 01 Sep 1998 00:00:00 +0530 Sat, 08 Oct 2011 12:44:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90539 The exemption under Notification No. 69/87-Cus applied to the imported items in Item No. 3 of the Bill of Entry, except the plunger for the fuel injection pump. The record showed that the lower authorities had treated all the items as fuel injection pump parts without properly examining the importer's evidence. On the material available, only the plunger was a fuel injection pump component, while the remaining items formed part of the diesel generating set or other engine assemblies. The denial of exemption to those non-pump items could not therefore be sustained, and the order was set aside to that extent. Case-Laws Customs Tue, 01 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90539